HMRC internal manual

VAT Education Manual

VATEDU36400 - Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: admissions

Admission to events such as plays, concerts, sports meetings and exhibitions is not education.

If a non-profit making organisation provides one-off fund-raising events or certain sports and physical education services, Notice 701/1 Charities and Notice 701/45 Sport contain details of additional reliefs that may be available to them.